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For most people I think LLC's are the best choice as they are very simple and suit bootstrapping perfectly. However if you are going for VC relatively quickly it may be worth while getting a c corp.

I wrote a couple of posts about this a while back

http://stakeventures.com/articles/2005/06/01/legal-structure...

http://stakeventures.com/articles/2006/02/13/why-the-llc-is-...

This post explains why it might not be a good idea and why an S-corp might be a better choice:

http://www.rothcpa.com/archives/001617.php



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